Andhra Pradesh High Court
For assessee
H.R. Constructions v. Superintendent of Central Tax
Where registered dealer availed input tax credit for FY 2018-19 through GSTR- 3B on 20.12.2019, and initial rejection was due to deadline of 20.10.2019, subsequent statutory relaxation after introduction of section 16(5) extended window to 30.11.2021, making dealer's availment timely and order for reversal unsustainable